On the Participation Exemption and Foreign Permanent Establishment Exemption for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,…
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On Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. 47 of 2022…
On Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
Federal…
Private Clarifications
This guide (TPGPC1 of 2024) provides guidance on the nature of private clarifications (“Clarification”) and the process to apply for a Clarification, particularly on the following aspects:
The nature of a Clarification,
Who is eligible to apply for a Clarification,
The instances where a Clarification will not be provided or rejected, and
The…
Tax Assessment Reviews
This Public Clarification (TAXP008) clarifies the instances in which a person may submit a request for a tax assessment review.
Federal Decree-Law No. 28 of 2022 on Tax Procedures and its amendments (“Tax Procedures Law”) introduced a new optional mechanism for persons to dispute tax assessments and related administrative penalties, before submitting…
Tax Returns
This guide (CTGTXR1 of 2024) covers the following:
Filing and completing a Corporate Tax Return, and
An overview of the information to provide in response to each field in the Tax Return in the order in which they normally appear.
View the Document: Corporate Tax Guide | CTGTXR1 of 2024
Related Materials…
Grace period to update information in tax records
This Public Clarification (TAXP007) provides information regarding the special dispensation for updating records with the FTA.
View the Document: Tax Procedures Public Clarification | TAXP007
Related Materials
Cabinet Decision No. 10 of 2024
Cabinet Decision No. 75 of 2023
Corporate Tax Public Clarification | CTP006…
Real Estate Investment for Natural Persons
This guide (CTGREI1 of 2024) includes guidance on the following:
To natural persons that derive Real Estate Investment income; and
On the application of Cabinet Decision No. 49 of 2023 which excludes from Corporate Tax the Real Estate Investment income derived by a natural person where the specified conditions…
Tax Resident and Tax Residency Certificate
This guide (TPGTR1 of 2024) includes guidance on the UAE tax residency rules, particularly on the following aspects:
How a Person can determine whether they are a Resident Person for Corporate Tax purposes,
How a Person can determine whether they are a UAE Tax Resident under domestic law,
How…
Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for certain Tax Periods
This Public Clarification (CTP004) clarifies the new deadline by which certain Taxable Persons are required to file a Tax Return and settle the Corporate Tax Payable with the FTA for Corporate Tax purposes, and to whom…
Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
Issued 25 September 2024 (Effective from 25 September 2024)
The Chairman of the Board of Directors…
Determination of Taxable Income
This guide (CTGDTI1 of 2024) includes guidance on determining Taxable Income and calculating Corporate Tax Payable under the Corporate Tax Law, particularly on the following aspects:
The adjustments required to be made to the Accounting Income for determining the Taxable Income under the Corporate Tax Law, and
The adjustments required to…